Background: Long non-coding RNAs (lncRNAs) are non-coding RNAs of more than 200 nucleotides. To date, the roles of lncRNAs in soybean fatty acid synthesis have not been fully studied. Here, the low-linolenic acid ‘mutant 72’ (MT72) and the wild-type control ‘JiNong 18’(JN18) were used. Based on the previously published data on lncRNAs related RNA-seq in young pods of soybean 30 d to 40 d after flowering, lncRNAs and mRNAs from soybean pods 50 d after flowering were identified using high-throughput sequencing. The possible target genes of lncRNAs were predicted, and the functions related to fatty acid synthesis were analyzed using Gene Ontology (GO) and Kyoto Encyclopedia of Genes and Genomes (KEGG).Results: A total of 10,500 lncRNAs and 54,370 mRNAs were identified, and 115 possible target genes of 1,805 differentially expressed lncRNAs were found to be involved in fatty acid synthesis. A network of lncRNAs and mRNAs was constructed, and a total of 604 lncRNAs and 1,484 mRNAs had regulatory relationships. Among them, 115 target genes of 77 lncRNAs were directly or indirectly involved in fatty acid biosynthesis.Conclusions: The function related to fatty acid synthesis was predicted by differential expression of the target gene mRNAs interacting with lncRNAs. In conclusion, our results provide a theoretical basis for studies on fatty acid synthesis of lncRNAs in soybean.